Personal cost of reporting and status of wrongdoer: experimental study pf whistleblowing intention / Claudia Vinska Vinancia, Intiyas Utami and Nafsiah Mohamed.

Vinancia, Claudia Vinska and Utami, Intiyas and Mohamed, Nafsiah (2019) Personal cost of reporting and status of wrongdoer: experimental study pf whistleblowing intention / Claudia Vinska Vinancia, Intiyas Utami and Nafsiah Mohamed. Asia-Pacific Management Accounting Journal (APMAJ), 14 (3). pp. 81-103. ISSN 2550-1631

Abstract

Whistleblowing is an important action for the organization as a form of internal control of illegal actions that cause losses. This study aimed to test of causality of the personal cost of reporting and status of the wrongdoer on whistleblowing intention. This study used a true experimental design between subjects 2x2. The subjects of this study were 95 accounting study program students. The students acted as the government’s internal auditor. The results of this study indicate that whistleblowing intentions will be higher in personal cost of reporting and the status of the wrongdoer low compared to personal cost of reporting and status of wrongdoer high. A whistleblower prefers not to perform whistleblowing when the wrongdoer has a higher position and sanctions to be received are severe.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Vinancia, Claudia Vinska
UNSPECIFIED
Utami, Intiyas
UNSPECIFIED
Mohamed, Nafsiah
nafsiah793@uitm.edu.my
Subjects: J Political Science > JF Political institutions and public administration > Whistle blowing
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Asia-Pacific Management Accounting Journal (APMAJ)
UiTM Journal Collections: UiTM Journal > Asia-Pacific Management Accounting Journal (APMAJ)
ISSN: 2550-1631
Volume: 14
Number: 3
Page Range: pp. 81-103
Keywords: Personal cost of reporting, Status of wrongdoer, Whistleblowing intention.
Date: December 2019
URI: https://ir.uitm.edu.my/id/eprint/29138
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